Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

If "Corporations are people too.." then isn't about time they were held accountable as well?

All of the benefits (plus others common citizens can't hope to match) and none of the responsibility. It isn't right, it isn't American, and it shouldn't be legal.

If corporations are people, with the rights of citizenship, then they should certainly have (at a MINIMUM) the same responsibilities.

We the (regular, non-corporation) people, should be able to see who it is that is trying to buy our government.

Citizens United was a horrible decision, and a tangible blow to the underpinnings of (our) democracy. YOUR decision could at least allow a light to shine on this ugly, secret, dark corner.

Do the right thing for the nation.

Sincerely,

Jerry Lawler